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Impatriation regime – Bercy to the rescue of taxpayers and the attractiveness of the territory

Impatriation regime – Bercy to the rescue of taxpayers and the attractiveness of the territory

One recalls the restrictive and astonishing decision of the Court of Versailles which had considered that a contract of indefinite duration could not allow for the impatriation regime of Article 155 B of the CGI. (CAA Versailles 21 November 2017, No 16VE01414).

At a time when efforts are multiplying to attract foreign companies and executives to France, this unfounded position has created a certain unrest.

The tax administration takes advantage of a publication on “Le régime des impatriés “on impôts.gouv, in French and English, to usefully recall the conditions for implementing the preferential regime. It clearly states on this point that’the benefit of the scheme is not subject to the condition that the employment contract or its amendment mentions the duration of employment in France, nor that the employment contract is concluded for a fixed period’.

(News Release Issued July 9, 2018).